ART & INDIVISIONS CONTEMPORAINES : revenue, balance sheet and financial ratios

ART & INDIVISIONS CONTEMPORAINES is a French company founded 15 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS (75006), this company of category PME shows in 2024 a revenue of 94 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ART & INDIVISIONS CONTEMPORAINES (SIREN 530474915)
Indicator 2024 2022 2020 2019 2017 2016 2015
Revenue 94 316 € 9 961 € N/C N/C 40 € 2 360 € 493 €
Net income 4 907 € -2 138 € -9 588 € -32 666 € -43 465 € -38 340 € -77 212 €
EBITDA 5 432 € -2 119 € -9 527 € -32 614 € -43 717 € -39 144 € -77 413 €
Net margin 5.2% -21.5% N/C N/C -108662.5% -1624.6% -15661.7%

Revenue and income statement

In 2024, ART & INDIVISIONS CONTEMPORAINES achieves revenue of 94 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +79.3%. Vs 2022, growth of +847% (10 k€ -> 94 k€). After deducting consumption (64 k€), gross margin stands at 30 k€, i.e. a rate of 32%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 5.8% of revenue. Positive scissor effect: EBITDA margin improves by +27.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

94 316 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

30 316 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

5 432 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 907 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

4 907 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.8%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -261%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -57%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 175.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-260.662%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

-56.531%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

5.203%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

175.525

Solvency indicators evolution
ART & INDIVISIONS CONTEMPORAINES

Sector positioning

Debt ratio
-260.66 2024
2020
2022
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Excellent

In 2024, the debt ratio of ART & INDIVISIONS CONTEMP... (-260.66) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-56.53% 2024
2020
2022
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average

In 2024, the financial autonomy of ART & INDIVISIONS CONTEMP... (-56.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
175.53 years 2024
2020
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Watch +52 pts over 3 years

In 2024, the repayment capacity of ART & INDIVISIONS CONTEMP... (175.53) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 340 days. Excellent situation: suppliers finance 340 days of the operating cycle (retail model). WCR is negative (-125 days): operations structurally generate cash. Notable WCR improvement over the period (-107%), freeing up cash.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

-32 826 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

340 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-125 j

WCR and payment terms evolution
ART & INDIVISIONS CONTEMPORAINES

Positioning of ART & INDIVISIONS CONTEMPORAINES in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of ART & INDIVISIONS CONTEMPORAINES is estimated at 28 159 € (range 17 067€ - 50 032€). With an EBITDA of 5 432€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
117 transactions
17k€ 28k€ 50k€
28 159 € Range: 17 067€ - 50 032€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
5 432 € × 4.0x
Estimation 21 576 €
14 887€ - 40 678€
Revenue Multiple 30%
94 316 € × 0.53x
Estimation 49 935 €
28 326€ - 74 252€
Net Income Multiple 20%
4 907 € × 2.4x
Estimation 11 956 €
5 632€ - 37 088€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Autres commerces de détail spécialisés divers)

Compare ART & INDIVISIONS CONTEMPORAINES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about ART & INDIVISIONS CONTEMPORAINES

What is the revenue of ART & INDIVISIONS CONTEMPORAINES ?

The revenue of ART & INDIVISIONS CONTEMPORAINES in 2024 is 94 k€.

Is ART & INDIVISIONS CONTEMPORAINES profitable?

Yes, ART & INDIVISIONS CONTEMPORAINES generated a net profit of 5 k€ in 2024.

Where is the headquarters of ART & INDIVISIONS CONTEMPORAINES ?

The headquarters of ART & INDIVISIONS CONTEMPORAINES is located in PARIS (75006), in the department Paris.

Where to find the tax return of ART & INDIVISIONS CONTEMPORAINES ?

The tax return of ART & INDIVISIONS CONTEMPORAINES is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does ART & INDIVISIONS CONTEMPORAINES operate?

ART & INDIVISIONS CONTEMPORAINES operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.